This volume establishes the basis for an ongoing dialogue between the IT security specialists and the internal control specialists so that both may work more effectively together to assist in creating effective business systems in the future. Building on the issues presented in the preceding volume of this series, this book seeks further answers to the following questions: What precisely do business managers need in order to have confidence in the integrity of their information systems and their data?; What is the status quo of research and development in this area?; Where are the gaps between business needs on the one hand and research/development on the other and what needs to be done to bridge these gaps? This text contains the selected proceedings of the Second Working Conference on Integrity and Internal Control in Information Systems, sponsored by the International Federation for Information Processing (IFIP) and held in Warrenton, Virginia, USA, in November 1998.